Amendment in Notification No. S.O. 852(E), dated 30-5-2007- Exemptions - University or other educational institutions - Section 10(23C)(vi) of the Income-tax Act, 1961
Notification No. 53/2010 Income Tax
[F.No.197/15/2010-ITA-I]
Dated 14-7-2010
In pursuance of the provisions contained in sub-clauses (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (2) of rule 2C of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) Central Board of Direct Taxes, number S.O. 852(E), dated the 30th May, 2007, namely:-
In the said notification, for item (iv), the following item shall be substituted, namely :-
“(iv) for cases falling in the jurisdiction of Director of Income Tax (Exemption), Hyderabad, the prescribed authority shall be Chief Commissioner of Income Tax, Hyderabad - III, Hyderabad.”
CAclubindia
